https://www.taxtmi.com/caselaws?id=800587 Under the transactional net margin method, audited comparable data must be adjusted for material working-capital differences under Rule 10B(1)(e)(iii); a tested margin within the adjusted arm's-length range does not warrant a transfer-pricing adjustment. A claimed duplicate disallowance of income-tax interest requires verification against return and assessment records to prevent repeated disallowance. Employees' provident-fund contributions are deductible only if deposited by the due date prescribed under the relevant provident-fund law; payment by the income-tax-return filing due date is insufficient, and factual compliance requires verification. en-us Fri, 25 Sep 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800587 Under the transactional net margin method, audited comparable data must be adjusted for material working-capital differences under Rule 10B(1)(e)(iii); a tested margin within the adjusted arm's-length range does not warrant a transfer-pricing adjustment. A claimed duplicate disallowance of income-tax interest requires verification against return and assessment records to prevent repeated disallowance. Employees' provident-fund contributions are deductible only if deposited by the due date prescribed under the relevant provident-fund law; payment by the income-tax-return filing due date is insufficient, and factual compliance requires verification. Case-Laws Income Tax Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800587